Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Refund of service tax allegedly deducted under reverse charge requires documentary or other evidence establishing actual payment. A refund claim narration or work order may indicate an intended deduction but does not verify debit and deposit; unsupported refund components may therefore be withheld. Voluntarily self-assessed service tax claimed as paid under a mistake of law remains governed by the refund and interest framework in Sections 11B and 11BB, rather than being treated as a revenue deposit. Interest on admissible refunds accrues only after three months from receipt of the refund application, at the notified 6% rate, not from the payment date or at a higher rate.
Refund of service tax allegedly deducted under reverse charge requires documentary or other evidence establishing actual payment. A refund claim narration or work order may indicate an intended deduction but does not verify debit and deposit; unsupported refund components may therefore be withheld. Voluntarily self-assessed service tax claimed as paid under a mistake of law remains governed by the refund and interest framework in Sections 11B and 11BB, rather than being treated as a revenue deposit. Interest on admissible refunds accrues only after three months from receipt of the refund application, at the notified 6% rate, not from the payment date or at a higher rate.
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